Utility Recharge Invoice Generator Malta — ARMS Electricity & Water
Re-bill a tenant for their share of the combined ARMS electricity and water bill, with billing period, meter readings, allocation method, the 5% domestic electricity rate and prepayments deducted — then download as a clean PDF, free.
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5% domestic electricity (ARMS) — household water generally exempt, non-residential likely 18%, see notes is applied only to line items with the “5% domestic electricity (ARMS) — household water generally exempt, non-residential likely 18%, see notes” box ticked.
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| Invoice Date | — |
| Description | Quantity | Rate | Amount |
|---|---|---|---|
| Electricity — meter reference, previous/current reading | 0 | €0.00 | €0.00 |
| Water — meter reference, previous/current reading | 0 | €0.00 | €0.00 |
| Gas | 0 | €0.00 | €0.00 |
| Heating | 0 | €0.00 | €0.00 |
| Sewer / wastewater (based on water consumption) | 0 | €0.00 | €0.00 |
| Trash / waste collection | 1 | €0.00 | €0.00 |
| Internet / broadband — tenant share | 1 | €0.00 | €0.00 |
| Billing administration fee | 1 | €0.00 | €0.00 |
| Less: advance/prepayment received | 1 | €0.00 | €0.00 |
| Subtotal | €0.00 |
| 5% domestic electricity (ARMS) — household water generally exempt, non-residential likely 18%, see notes (5%) | €0.00 |
| Total | €0.00 |
Utility recharge invoice generator for Malta — ARMS electricity & water bills
Re-bill a tenant, lodger or short-let guest for their share of electricity and water consumption, with billing period, meter readings, allocation method and any prepayments already collected deducted — then download a clean PDF, free, no sign-up required.
Malta is genuinely unusual here: there is no competing electricity or water retailer. ARMS Ltd (Automated Revenue Management Services), a government-owned company, meters and bills BOTH electricity and water together on a single combined bi-monthly bill for every household and business — Enemalta generates/distributes the power and the Water Services Corporation (WSC) supplies the water, but ARMS is the one joint billing front-end for both. This document is not that ARMS bill itself; it is what a landlord, letting agent or property manager uses to itemize and recharge those ARMS costs to a tenant.
Domestic electricity is 5%, household water is generally exempt — but only for residential tariff bands
Malta splits the VAT treatment by utility and by tariff band, not by a single flat rate. Domestic/household electricity is taxed at the reduced 5% rate — one of the "socially important goods and services." Household water supplied by the public water authority is generally treated as VAT-exempt (this is based on secondary commentary rather than a primary MTCA citation, so treat it as the likely-correct position rather than an absolute one). ARMS bills explicitly distinguish "Residential," "Domestic" and "Non-Residential" tariff bands, and non-residential/commercial electricity and water most likely follow the standard 18% rate instead — do not assume a business recharge automatically carries the 5% domestic rate just because it comes off the same combined ARMS bill.
This matters for the recharge scenario specifically: metered water recharged from a landlord to a tenant appears to retain exempt treatment on the metered-water portion, which is a real and fairly common invoicing situation given how large Malta's short-let and rental market is. Put electricity and water on separate lines with their own rate rather than blending them into one figure.
One combined bi-monthly bill, not two separate supplier invoices
Unlike most other EU countries, where electricity and water are billed separately by separate suppliers in a competitive retail market, Malta's ARMS bill covers both on one document, issued roughly every two months (six billing periods a year). When you recharge a tenant, it's worth modelling that same combined bi-monthly rhythm and tariff-band split rather than presenting electricity and water as if they were two unrelated supplier accounts — that's the format ARMS invoices actually use, and it's the format a Maltese tenant will recognise.